TDS TCS Quarterly Returns due date revised from 01-06-2016 for Form 24Q 26Q and 24G-CBDT Notification 30/2016

Rule 31A of the Income Tax Rules, 1962 prescribes the due date for furnishing of TDS Quarterly Statement/return for;

• TDS on Salary u/s 192 in Form 24Q
• TDS on u/s 193 to 196D in Form 27Q and,
• TDS on all other cases in Form 26Q

The due dates were prescribed separately for Government and Non-Government deductor. 

CBDT Vide notification no. 30/2016 dated 29-04-2016 has amended the Rule 31A and uniform due dates have been for prescribed for furnishing of TDS returns. The revised new due dates are as under: 

The new revised due dates are applicable from 1^st June, 2016

Similarly, Rule 37CA related to Tax Collection at Source has also been amended to revise the due dates for filing of Form 24G as under:

(a) on or before the 30th day of April where the statement relates to the month of March; and
(b) in any other case, on or before 15 days from the end of relevant month.